Sales and Use Tax Administrative Hearing Docket # 2007-1 - 06/12/2007

Associated Files


Issue: (1) Whether prepared food, soft drinks and non-food items are subject to the general State and local rate of tax during the audit period.

(2) Whether the assessment is correct and properly proposed to be assessed against the Taxpayer based on the best information available.

(3) Whether the fact that the Department did not notify the Taxpayer that the rate of tax remitted through their sales and use tax returns on prepared foods and soft drinks was incorrect prevents the Department from assessing the tax.